WILLIAM DONALD SCHAEFER, Governor Ch. 637

BY adding to

Article - Tax - General
Section 10-207(q-l)
Annotated Code of Maryland
(1988 Volume)

BY repealing and reenacting, without amendments,

Article - Tax - General

Section 10-207(a)

Annotated Code of Maryland

(As enacted by Chapter ___ (H B. 229) of the

Acts of the General Assembly of 1989)

By adding to

Article -Tax - General

Section 10-207(q)

Annotated Code of Maryland

(As enacted by Chapter __ (HB. 229) of the

Acts of the General Assembly of 1989)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-207.

(a) To the extent included in federal adjusted gross
income, the amounts under this section are subtracted from the
federal adjusted gross income of an individual to determine
Maryland adjusted gross income.

(Q-1) (1) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS
SECTION INCLUDES THE FIRST $15,000 OF MILITARY PAY THAT IS:

(1) (I) RECEIVED BY AN INDIVIDUAL WHO IS IN ACTIVE
SERVICE OF ANY BRANCH OF THE ARMED FORCES; AND

(2) (II) ATTRIBUTABLE TO MILITARY SERVICE OF THE
INDIVIDUAL OUTSIDE THE UNITED STATES.

(2) THE AMOUNT OF THE SUBTRACTION UNDER PARAGRAPH (1)
OF THIS SUBSECTION:

(I) IS REDUCED DOLLAR FOR DOLLAR IN THE AMOUNT
BY WHICH MILITARY PAY RECEIVED BY THE INDIVIDUAL EXCEEDS $15,000;
AND----------------------- --------------------------

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